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1993 (11) TMI 117
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....t, for the Respondents. [Order]. - This appeal is by the Revenue against the order of the Collector of Central Excise (Appeals), Madras. The appellant-Collector is aggrieved by the learned lower appellate authority's order allowing refund of duty under Section 173L in respect of the goods which were received by the respondents for re-making and re-processing. 2. The learned appellant-Coll....
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....ption was not shown in any documents at the time of return after reprocessing. The identity of goods with reference to original gate passes is essential for considering the refund claim and has not been established beyond doubt, as also the movement of the goods from Bhiwandi to Nasik is not established. (3) The Central Excise Officer, Nasik has confirmed that the goods were rejected accor....
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.... the returned goods as per the D. 3 intimation on 25-8-1988 and pleaded that so far as Form D. 3 is concerned, although the date of filing is shown as 26-8-1988, there appears to be correction of '6' to '5' and so also there is a correction in the date appended on this form by the Inspector. 4. Heard the learned JDR for the Department. 5. I have considered the submissions made before me....
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....ial compliance with the requirements of Rule 173L in this regard. The other ground of the appellant-Collector is that after the return of the goods their identity was not established with reference to gate passes. It is observed that the Inspector has verified the goods after return with reference to the D. 3 intimation filed under Rule 173L and it has to be presumed that the said verification is ....